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Optimization of the Taxation System: Preconditions, Tendencies and Perspectives

  • Book
  • © 2019

Overview

Editors:
  1. Irina V. Gashenko

    1. Rostov State University of Economics, Rostov-on-Don, Russia

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    You can also search for this editor in PubMed   Google Scholar

  2. Yulia S. Zima

    1. Rostov State University of Economics, Rostov-on-Don, Russia

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    You can also search for this editor in PubMed   Google Scholar

  3. Armenak V. Davidyan

    1. Rostov State University of Economics, Rostov-on-Don, Russia

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    You can also search for this editor in PubMed   Google Scholar

  • Presents the latest research on optimizing taxation systems
  • Addresses the preconditions, trends, and outlooks alike
  • Written by respected experts in the field

Part of the book series: Studies in Systems, Decision and Control (SSDC, volume 182)

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Table of contents (26 chapters)

  1. Front Matter

    Pages i-x
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  2. Conceptual Foundations of Taxation

    1. Front Matter

      Pages 1-1
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    2. The Notion and the Essence of Taxes and Taxation. Functions of Taxes

      • Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan
      Pages 3-12

    3. Tax System of a State: Federal, Regional and Local Taxes and Fees

      • Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan
      Pages 13-21

    4. Classification of Taxes and Their Features

      • Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan
      Pages 23-30

  3. Theory and Practice of the Tax System Operation

    1. Front Matter

      Pages 31-31
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    2. Principles and Methods of Taxation

      • Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan
      Pages 33-39

    3. Tax Administration and Control. Tax Policy of the State

      • Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan
      Pages 41-47

    4. Standard and Special Tax Treatments. A Comparative Analysis

      • Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan
      Pages 49-55

    5. Tax Burden and Mitigation of Tax Payments

      • Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan
      Pages 57-63

  4. Advanced Tools to Mitigate the Taxation System

    1. Front Matter

      Pages 65-65
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    2. Tax Holidays as an Upcoming Tool of Tax Incentive for Business Renewal

      • Sergey V. Shkodinsky, Alexander E. Suglobov, Oleg G. Karpovich, Olga V. Titova, Ekaterina A. Orlova
      Pages 67-74

    3. Taxation of Labor in Terms of Building a Social Market Economy

      • Z. V. Gornostaeva, I. V. Kushnareva, O. F. Sverchkova
      Pages 75-82

    4. Restructuring of Tax Liabilities as an Upcoming Trend of Economic Diversification in Modern Russia

      • Natalya A. Shibaeva, Anna I. Zarudneva, Anastasia A. Sozinova, Alexander V. Shuvaev, Alexander N. Alekseev
      Pages 83-89

    5. Effective Tax Policy of the State: Conceptual Foundations and Methodology of Evaluation

      • Aleksei V. Bogoviz, Tatyana A. Zhuravleva, Elena G. Popkova, Anna I. Zarudneva, Marina L. Alpidovskaya
      Pages 91-98

  5. Optimization of Taxation at the Level of Separate Economic Subjects

    1. Front Matter

      Pages 99-99
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    2. Management of Taxation at a Modern Company: Tax Optimization Versus Tax Load

      • Aleksei V. Bogoviz, Svetlana V. Lobova, Julia V. Ragulina, Alexander N. Alekseev, Elena I. Semenova
      Pages 101-107

    3. Personal Tax Management: Voluntary Initiative or Forced Measure

      • Alexander E. Suglobov, Oleg G. Karpovich, Elena V. Kletskova, Inna Y. Timofeeva, Tatiana S. Kolmykova
      Pages 109-115

    4. Tax Awareness and “Free Rider” Problem in Taxes

      • Aleksei V. Bogoviz, Inna N. Rycova, Elena V. Kletskova, Tatyana I. Rudakova, Marina V. Karp
      Pages 117-123

  6. Optimization of Taxation in Modern Russia: The Current State and Tendencies of Reformation

    1. Front Matter

      Pages 125-125
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Keywords

About this book

This book addresses the optimization of taxation systems, a topic currently being explored by scholars all over the world. It puts forward a critical opinion on the problem and offers an original approach to solving it – through informatization. 


The target audience of the book includes not only scholars and experts who professionally deal with taxation optimization issues, but also representatives of public authorities, and the general public. The book offers sound and practical solutions for the informatization-based optimization of taxation systems, and its conclusions and recommendations could be used in the management of tax systems for modern economic systems and in taxation optimization for specific economic subjects – individuals and organizations alike – , ensuring a broad range of practical applications.


Editors and Affiliations

  • Rostov State University of Economics, Rostov-on-Don, Russia

    Irina V. Gashenko, Yulia S. Zima, Armenak V. Davidyan

Bibliographic Information

  • Book Title: Optimization of the Taxation System: Preconditions, Tendencies and Perspectives

  • Editors: Irina V. Gashenko, Yulia S. Zima, Armenak V. Davidyan

  • Series Title: Studies in Systems, Decision and Control

  • DOI: https://doi.org/10.1007/978-3-030-01514-5

  • Publisher: Springer Cham

  • eBook Packages: Intelligent Technologies and Robotics, Intelligent Technologies and Robotics (R0)

  • Copyright Information: Springer Nature Switzerland AG 2019

  • Hardcover ISBN: 978-3-030-01513-8Published: 15 October 2018

  • Softcover ISBN: 978-3-030-13181-4Published: 10 December 2019

  • eBook ISBN: 978-3-030-01514-5Published: 28 September 2018

  • Series ISSN: 2198-4182

  • Series E-ISSN: 2198-4190

  • Edition Number: 1

  • Number of Pages: X, 238

  • Number of Illustrations: 43 b/w illustrations

  • Topics: Computational Intelligence

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